CHARTERED AceouNTANTS
HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
Opinion
We have audited the financial statements of Healthy Living Centres Alllan¢e Limited Ithe 'charily'l for the year
ended 30 June 2023 which comprise the slalement of financial activities. the balance sheel. the slalemenl of cash
flows and notes to Ihe financial stalemenls. including s￿nifICant accounting policies. The financial reporting
framework that has beèn applied in their preparation is applicable law and United Kingdom Accounling Standards,
including Financial Reporting Standard 102 Thè Financial Reporting Standard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Ac(x)unling Practice).
In our opinion, the financial statements-
give a true and fair View of the slate of Ihe charrtable company's affairs as at 30 June 2023 and of ils incoming
resources and applicalion of resour￿$. induding its income and expendilure. for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice:
and
have been prepared in accordance with Ihe requ1￿men1S of the Companies Act 20(￿.
Basis for opinion
We conducted our audrt in accordance with Inlernalional StandaTds on Audiling {UK} {ISAs (UK)) and applicable
law. Our responsibilitie5 under Ihose standard5 ate further desuibed in the Audilorfs ￿SponSIbl1111eS lor Ihe audit of
the financial statements section of our report. We are Independent of the charity in accordance with the elhical
requirements that are relevant to our audil of Ihe financial staternents in the UK, induding the FRC'S Elhical
Standard, and we have fulfilled our other ethi¢al responsibilrties in accordance wilh these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing Ihe financial statements. we have concluded that the Trustees. use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. wè have not identified any material uncertaintie5 relating to events or
Condit￿nS that. indiv￿UallY or colledively, may casl significant doubt on the charity's ability lo conlinue as a going
n¢ein lor a per￿d of al least Iwelve months from when the financial slatements are authorised for issue.
Our respon￿bIlItIeS and Ihe responsibilities ol the truslees with respect to going concern are described in the
relevant sections of this report.
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A]fred House
19 Alfred Street
BEtFAsf BT2 BEQ
DX3910 NR Belf8St 50
Ceiltury Huuse
4fJ CrL?seeni Blisincss Park
17 hIandeville Street
PORTAtx)w¥
-ISllbliN
BT28 4CJN
BT62 3P
Tel: +44 {0)28 9031 1113
F8X: +44 (0)28 9031 OTn
l el: +44 In)28 9260 n&$
Fay: +44 (0)28 9260 16i6
Tel.. +44 (oJ28 3113'.12801
[￿11-. +441(1}28 3830 0293
S4tr&dinx n1rn2alG%frCCrwpLimii¢d Re8Nty' NI05966￿ rttiStetEddfrt
ttreffldU￿ iu&tworkbytht 1•Sh￿re￿CharrtrI￿ A(ttyJntsntslThlrel￿d
www.gmcgca.eom

HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
Other infomiation
The other informalion wrnprises the infortnation included in Ihe annual report other than the financial statements
and our audilols report thereon. The truslees are responsible for the other information conlained within the annual
report. Our opinion on the financial slatemenls does not cover the other informalion and, except lo the extent
othe￿iSe explicitly slated in our report, we do nol express any fomi of assurance conclusion Ihereon. Our
responsibility is to Tead the other information and. in doing so. consider whether the other information is materially
inconsistent with Ihe financial statemenls or our knowledge obtained in Ihe course of Ihe audit, or oiher¥Mse appears
lo be materially misslaled. If we identify such material incon51Stencies or apparenl malerial misstalemenls, we are
required to delermine whether this gives rise to a material misslalement in the financial statements themselves. If.
based on the work we have performed. we con(4ude that Ihere is a mater￿1 misstatement of this other information.
we are required to report that fact.
We have nothing lo report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the wowk undertaken in Ihe course of our audit".
the information given in the Truslees. report for the finanrjal year for which the financial stalefflenls are
prepared. which indudes the diwectors. report prepared for the purposes of company law, is consistent with the
financial slalemenls., and
the directors, report induded within the Truslees. report has been prepared in accordance with applicable legal
requirements.
Matters on whlch we are required to report by exception
In the li9ht of the knowledge and understanding of the Gharity and its environment obtained in the cour3e of the
audit, we have not identified fflaterial misstalements in Ihe directors. report included within the Trustees. report.
We have nothkng lo report in respect of the following matters in relation to whlch the Companies Act 2006 requires
U5 to report lo you if, in our opinion-.
adeouale accounting records have not been kept. or returns adequate for our audit have not been received
from branches not visited by us-. or
Ihe finanual stalemenls are not in agreement with the accounling records and returns,. or
certain disclosures of trustees. remunerats.on specjfied by law are not made" or
we have nol received all the information and explanats'ons we require fof our audit-. or
the truslees were not enlilled to prepare the financial slalemenls in accordance with the small companies
regime and lake advantage of the small companies. exemptions in preparing the TTuslees' report and from the
requirement lo prepare a strategic reporf.
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HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
Responsibilities of trustees
As explained more fully in the statement of Truslees. responsibilities. Ihe trustees, who are also the difectors of the
charity for the purpose of cornpany law. are responsible for the preparation of the financial stalefflents and for being
satisfied Ihal they give a Irue and fair view, and for such internal control as the truslees delermine is necessary to
enable the preparation of financial slatements Ihal are free from material misslalement. whether due lo fraud or
error. In preparing Ihe financial statements. the Iruslees are responsible for assessing the charity's ability to
continue as a 90ing concern. disclosing. as applicable. matters related 10 90ing concern and using Ihe going
concern basis of accounting unless the truslees either intend to liquidate the ¢harilable company or lo cease
operations, or have no realistic alternative but to do so.
Auditorfs responsibilities forthe audit of the financial statements
Our objectives are lo obtain reasonable assurance about whether Ihe financial statements as a whole are free from
material misslalement. whether due to fraud or error. and lo issue an auditorfs ieport that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audil conducted in accordance
with ISAS {UKI will always delect a material misstalemenl when il exists. Mi5Stalemenls can arise from fraud or
error and are considered material if. indiwdually or in the aggregate. Ihey could reasonably be expected lo inlluence
the economic de￿$lOnS of users taken on Ihe ba￿$ of these financial staternents.
The exienl to which our procedures are capable of delects.ng irregularrties. including fraud, is detailed below.
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HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT ICONTINUED)
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
Extent to which the audit was considered capable of detecting irregularilies, including fraud
We identify and assess the iisks of material misslalemenl of the financial slalemenls. whether due lo fraud or error,
and then design and perform audrt procedures responsive lo Ihose risks. including ¢)blaining audil evidence Ihal is
sufficient and appropriate lo provide a basis for our opinion_
In identifying and assessing potential risks of material misslatement in respecl of irregularities, including fraud and
non-compliances wrth laws and regulations. we considered the following."
The nature of the industry and sertor. control environment and business performance, including the
company's remuneration policies for directors. bonus levels and perforrnance largels. if any,.
Results of our enquiries of management about Iheir oww) identification and assessment of the risks of
irregularities..
Any matters we identified having oblained and rewewed the company's documenlalion of their policies and
procedures relaling to..
Identifying, evaluating and complying with laws and regulalions and whether they wefe aware of
any instance of non-complian￿..
Delecling and responding lo the risks ol fraud and whether they have knowledge of any actual,
suspected or alleged fraud. and
The internal controls established to miligale risks of fraud or non-compliance with laws and
regulations",
The matters discussed among Ihe audit engagement leam regarding how and where fraud Might occur in
the financial statements and potential indicators of fraud.
As a result of these procedures. we considered the opportunities and incentives that may exist within thè company
for fraud and identified Ihe greatest potential for fraud in revenue recognition. In common with all audits under ISAS
(UK). we are also required to perform spea'fic procedures lo respond lo the risk of management override.
We also obtained an understanding of Ihe legal and regulatory frameworks Ihat the company operates in, focusing
on provisions of those laws and regulations Ihal had a direct effect on the delermination of malefial amounls and
disclosures in the financial statements. The key laws and regulations we considered in this context included Ihe
Companies Acl 2CN)6. and local lax legislation.
In addition, we considered provisions of other laws and regulations Ihal do not have a direcl effecl on the financial
slatemenls bul compliance with which may be fundamental lo Ihe company's abilily to operate or to avoid a malerial
penalty.
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HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
Audit response to risks identified
Our procedures lo respond to the risks idenltfied included the following."
Reviewing the financial statement disclosures and lesling to supporting documentation lo assess
compliance with provisions of relevant laws and regulations described as having a direct effect on the
financial statemenls-
Enquiring of management conceming actual and potential lrtigalion and claims-
Performing anatytical procedures lo identify any unusual or unexpected relationships Ihal may indicate
risks of material fflisslalement due to fraud".
Reading minutes of meetings of those charged wilh governance and reviewing correspondence with tax
authorities., and
In addressing ihe risk of fraud through management override of controls. testing Ihe approprialeness of
journal entries and other adjustments- assessing whether Ihe judgements made in making accounting
estimales are indicative of a potential bias.. and evaluating the business ralionate of any significant
transactions th2t are unusual or outside the normal COLFrse of business.
We also Commun￿￿ted fekvant identified laws and regulaltons and potential fraud risks lo all engagement leam
members 2nd remained alert lo any indications of fraud or non-compliance wlth laws and regulations throughout the
audit.
Owing to the inherent limitations of an audit. there is an unavoidable risk that we may nol have detected some
material misstatemenls in the financial stalements, even though we have properly planned and performed our audit
in accordance with auditing standards. In addition. as wilh any audit, theie remains a higher risk of rson-deleclion of
irregularities, as thèy may involve collusion. forgery. intentional omissions. misrepresenlalions. or the override of
internal controls. We are not responsible for Pfevenling non-compliance and cannol be expected to dele¢t non-
compliance with all laws and regulations.
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HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
Use of our report
This report is made 501ety to the company 5 members. as a body. in accordan￿ with chapter 3 of Part 16 of the
Companie5 Act 2006. Our audit work has been undertaken so that we mighl stale lo Ihe Gompany's members those
matters we are required to slate to them in an auditor's report and loi no other purpose. To the fullest extent
permitted by law. we do not accept or assume responsibdily to anyone other than the company and the company's
members as a body. for our audl work. for this report. or for the opinions we have formed.
rNig
re FCA {Senior Statutory Auditor
for and on behalf of GMCG BELFAST
Chartered Accountants
statutory Auditor
Chartered Accountants & Slalutory
Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
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